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Camber

VRT and import cost calculator

The VRT on Revenue's own value for the car, with the duty, VAT and every other cost of landing it from Japan, Great Britain, Northern Ireland or the EU. Change any figure and the total follows.

Example: Toyota Aqua 2019

Step 1: The car

Where are you buying it?
Where was it built?

Duty depends on where the car was built, not where you bought it. The export certificate or the seller can confirm it.

Needed for 0% duty. Without it the rate is 10%. Ask the seller in writing before you pay.

Built in JapanCustoms duty: 0%

Step 2: The price and costs

What you pay the seller. Shipping, insurance and the costs on arrival are under More costs.

More costs€2,350 in all

Port to port, or door to door if quoted that way. Part of the customs value.

Enter 0 if the shipping quote already includes it.

For filing the import declaration. Enter 0 if you file it yourself or none is needed.

Tyres, radio conversion and anything else to fix on arrival.

Step 3: Irish value

VRT is charged on the open market selling price (OMSP): what Revenue thinks the car would sell for in Ireland with every tax paid, not what you paid for it.

Revenue's value for this version€8,425

Price when new, as Revenue holds it
€20,200
Left after 7 years, table A6
43%
For registering in October
3% less
For distance, not given
no change

Statistical code 50070492, from Revenue's VRT calculator on 29 September 2026. For a car in good condition with no extras. Revenue can change its figures, and sets the value only when the car is presented.

From Revenue

Revenue's own figure for the version you chose, worked out for a car registered this month. Type a figure to use yours instead.

Optional. The price of the same car on sale in Ireland. Left blank, the comparison uses the Irish value above.

Other ways to set the Irish value

Revenue's VRT calculator on ros.ie holds a value for over 25,000 models. Choose the car there, enter the date it was first registered and its mileage, and type the line “Current OMSP determined by Revenue” into the Irish value above.

Open Revenue's VRT calculator in a new tab

Or three comparable cars on sale in Ireland

Same model, year and similar mileage. Enter each asking price and the middle one stands in.

Step 4: Fuel and emissions

Revenue's figure for this version

The CO2 figure is the one Revenue holds for the version you chose, so it is the one the band will be chosen on. Revenue holds no NOx figure, and the UK figures have none for this engine. Enter the one on the car's documents, or the cap applies. Check both against the car's documents.

Fuel

Revenue recalculates an NEDC figure. This one becomes 96 g/km.

Which test is the CO2 figure from?

VRT is charged on the WLTP figure. Cars first registered before about 2019 usually carry an NEDC figure, which Revenue recalculates upwards before it chooses the band. How it treats a figure from a Japanese test is not yet confirmed.

Without evidence of the NOx figure, the cap applies: €4,850 for diesel, €600 for other fuels.

Step 5: Age and distance

Revenue values a car by its age, and takes the value down for one that has covered more than the norm.

In 2019. Left at not sure, January is used.

In kilometres: a mile is 1.609 km. The norm is 1,500 km a month, 2,100 for a diesel.

Landed cost · example

€11,126

range €11,020 to €11,230

Importing saves
€3,874

An estimate by an independent site. Revenue sets the figure when the car is presented.See the breakdown

Toyota Aqua 2019

Rules 2026.10.4

Rates last verified 7 October 2026

The landed cost split into four parts. The same figures are in the list and the table that follow.
  • Car and shipping€7,500
  • Customs, VAT and agent€1,875
  • VRT and NOx€1,051
  • Preparation€700

Buy here or import

Importing saves €3,874

Import it yourselfCheaper
€11,126
range €11,020 to €11,230
Buy here at the asking price
€15,000
the dealer's price, registered and ready

The dealer's price covers their margin, warranty and the work and risk of importing. The saving is what you keep for doing that yourself.

Every line

Every line of the landed cost
LineAmount
Purchase price€6,000
Shipping€1,500
Transit insurance€0
Customs valuePrice, shipping and insurance€7,500
Customs duty0% of the customs value€0
Import VAT23%€1,725
Customs agent fee€150
VRT on CO212% of €8,425, band over 95 to 100 g/km. 67 g/km NEDC, recalculated as 96 g/km€1,011
NOx charge€40
VRT total€1,051
PreparationTyres, radio conversion and other work€700
Landed cost, estimate€11,126
  • Check: The Irish value of €8,425 is worked out from the price when new and the depreciation table Revenue holds for this version, for a car in good condition with no extras. Revenue can change them, and sets the value when the car is presented.
  • Check: The CO2 figure of 67 g/km is from the older NEDC test. Revenue recalculates it before choosing the band, which makes it 96 g/km.

On paper, for €9.99

The import report

This estimate as a dated report: three cost scenarios, with and without proof of origin, the comparison, the timeline, the document checklist and every line to the cent, laid out to print for a lender or a partner. One payment, nothing renews.

Get the report, €9.99See a sample

The report is made from your own car's figures, so enter them first.

Going ahead?

Start the import file

It tells you what to do next, tracks the documents still to get, keeps both registration deadlines, and at the end sets this estimate against what you really paid.

These are the example's figures. Enter your own car first.

Free, and no account is needed to start: the file is kept in this browser. Sign in later for email reminders.

Questions

Is this a VRT calculator?
Yes, and more. It works the VRT out the way Revenue does: the CO2 band rate on Revenue's own value for the version, which it holds for over 25,000 versions, plus the NOx charge. Then it adds customs duty, import VAT, the agent's fee and preparation, so you see the whole cost of landing the car, not the tax alone. Revenue sets the final figure when the car is presented.
What does it cost to import a car from Japan to Ireland?
The landed cost is the purchase price, shipping and transit insurance, customs duty, import VAT at 23%, a customs agent's fee, VRT including the NOx charge, and preparation such as tyres and a radio conversion. The calculator shows every line and the total.
Is customs duty on a car from Japan 0% or 10%?
It depends on where the car was built, not where it was bought. A car built in Japan can enter at 0% with a statement on origin from the exporter. A car built elsewhere and bought in Japan, such as a Volkswagen built in Germany, pays 10%. Confirm the rate with a customs agent.
How is VRT worked out?
VRT is a percentage of the open market selling price, which is Revenue's opinion of the car's Irish retail value. The percentage runs from 7% to 41% depending on CO2 emissions, and a NOx charge is added. Revenue sets the figure when the car is presented.
What if my car's documents have no NOx figure?
Without evidence of the NOx figure the cap applies: €4,850 for diesel and €600 for other fuels. Japanese documents often lack a figure, so the calculator asks and uses the cap if you have none.
Is this the amount Revenue will charge?
No. Every figure is an estimate. Revenue sets the VRT when the car is presented, and Camber is an independent site with no connection to Revenue or NCTS.

Looking at a car that is already here? Compare buying here with importing.